2020 (3) TMI 1302

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....  Assessee. ORDER M/s. N.M.D.C. Ltd. (called as the 'Applicant' hereinafter), Donimalai Township, Donimalai, Sandur Taluk, Ballari District, having GSTIN Number 29AAACN7325A1ZR, have filed an application for rectification of mistake (ROM) alleging a mistake in the Advance Ruling order passed vide No. KAR ADRG 69/2019, dated 21-9-2019 [2020 (32) G.S.T.L. 357 (A.A.R. - GST - Kar.)] under Sect....

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....xploration and evaluation. 4. The applicant filed the instant application, for rectification of aforesaid ruling, alleging that the authority has not ruled in the order as to whether the contributions towards DMF & NMET amount to supply in terms of Section 7 of the CGST Act, 2017 or not and also the authority erred in considering the said payments as single payment whereas they are two diffe....